This paper examines alternative dispute resolution (ADR) as it relates to disputes on GST matters. It includes discussion of the different kinds of ADR used by the ATO in resolving disputes; the ATO’s approach to ADR generally;when it may and may not be appropriate to engage in ADR; and what to do if you have a matter that you think may be appropriate for ADR. An update on the ATO’s pilot on the use of in-house facilitation for GST disputes and other recent developments will also be discussed. This is a practical paper covering:

alternative dispute resolution – what is it and when to use it?

what is the ATO approach to ADR?

working with the ATO

where to from here?

Author profiles:

Elizabeth Goli

Elizabeth Goli was appointed Commissioner of the Office of State Revenue (OSR) in February 2014. Prior to her appointment, Elizabeth was Senior Assistant Commissioner, Indirect Tax at the Australian Taxation Office (ATO) in Brisbane, and has held senior and executive management and leadership roles in tax administration since 1997. Elizabeth has international tax experience with the Organisation for Economic Cooperation and Development (OECD) in Paris, and previously worked in OSR from 1997 to 2001 where she had a leading role in the rewrite of the State duties legislation. Current at 24 November 2014

Peter Poulos CTA

Peter is part of Minter Ellison’s Tax Controversy team and has over 25 years’ experience practising in the area of tax. His experience includes advising on the application of the income tax, GST and FBT Acts, including the general anti-avoidance provisions of those Acts, and on transfer pricing and in the conduct of tax and tax related litigation. Current at 02 June 2015

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